I like the Scott Nixon Tube Dac. It is a non-oversampling dac. Scott supplies it with a Philips Miniwatt 6922, I prefer the Siemens 7308 which isn't expensive but produces clearly smoother sound. Price of the Tube Dac, brand new, is $475. If you're not into tubes, then the Chibi Dac is just $250. Down the road, you could convert the Chibi Dac to run off battery power (Vinnie Rossi of Red Wine Audio does this), which will give you the cleanest power possible.
I find that non-oversampling dacs sound very coherent and have more refined top ends than most oversampling dacs. They can fall a bit short in terms of bottom octave bass but they reward you with a beautiful natural midrange and refined treble.
I find that non-oversampling dacs sound very coherent and have more refined top ends than most oversampling dacs. They can fall a bit short in terms of bottom octave bass but they reward you with a beautiful natural midrange and refined treble.